Extension of GSTR-4 filing deadline permits eligible taxpayers to submit FY2020-21 returns by May 31, 2021. The amendment mandates that persons covered by the earlier notification must furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021. The notification is declared to have been issued on 1 May 2021 and to have come into force with effect from 30 April 2021, thereby giving the extension retrospective effect and formalizing the revised filing deadline by inserting a new proviso in the prior notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-4 filing deadline permits eligible taxpayers to submit FY2020-21 returns by May 31, 2021.
The amendment mandates that persons covered by the earlier notification must furnish the return in FORM GSTR-4 for the financial year ending 31 March 2021 up to 31 May 2021. The notification is declared to have been issued on 1 May 2021 and to have come into force with effect from 30 April 2021, thereby giving the extension retrospective effect and formalizing the revised filing deadline by inserting a new proviso in the prior notification.
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